ATB LEGAL
Dispute Resolution Employment Corporate & Commercial Personal Status Intellectual Property Regulatory & Compliance International Trade Insights People About Contact Us

International Trade

Practice area

The India–UAE corridor is the heart of this practice, and the India-UAE CEPA its central instrument. We advise on rules of origin, tariffs and customs, supply-chain and entity structuring, compliance and trade remedies — and when trade moves across both sides, a single team advises on the whole of it.

The framework we work in
India–UAE CEPA
India & UAE: In force since May 2022, preferential tariffs both ways
Rules of Origin & HS codes
India & UAE: The core of every preferential-tariff claim
DGFT, CBIC & CESTAT
India: Trade authorities and the CESTAT appeal forum
DGTR & anti-dumping
India: Trade-remedy investigations, duties and reviews
02 — One corridor

Trade that crosses the corridor, advised by one team.

Trade between India and the UAE rarely sits in one jurisdiction. Origin is earned on one side and claimed on the other; an entity is incorporated here and supplied from there; a customs question in one country turns on a structuring decision taken in the other. Our presence on both sides means a single team carries the whole of it — CEPA eligibility, tariffs and customs, and the structuring that holds them together.

CEPA at the centre

The India-UAE CEPA, in force since May 2022, is the corridor’s primary instrument — preferential tariffs, services access and investment protection, advised end to end.

Tariffs & rules of origin

Classification, value-addition thresholds and origin certification aligned on both sides, so a preferential claim withstands customs scrutiny rather than failing at clearance.

Structuring across both

Entities, invoice routing and supply-chain architecture set up across India and the UAE at once, so the commercial model qualifies before it is implemented.

Sectors that gain most from the corridor — gold and jewellery, textiles, agri-food, pharmaceuticals, and technology and professional services — draw focused tariff, origin and structuring advice on both sides.

03 — Our approach

How we advise on cross-border trade.

Dual-jurisdiction bench

Experienced teams in both India and the UAE, advising across each side’s customs, trade and regulatory frameworks under a single relationship.

Origin-led analysis

Rules of origin treated as the starting point, not an afterthought — HS-code classification and value-addition tested before a tariff position is taken.

Defensible documentation

CEPA-compliant commercial papers, origin declarations and contracts built to withstand reassessment, audit and customs challenge.

Commercial alignment

Structuring measured against the client’s wider objectives — tariff efficiency balanced against risk allocation and operational practicality.

Preventive as much as reactive

Compliance frameworks and pre-clearance structuring designed to keep a model out of dispute, with escalation ready if it is challenged.

Enforcement-capable

Where a trade matter turns adversarial, advisory extends into administrative appeals, adjudication and arbitration across both jurisdictions.

The corridor’s contentious work draws on the firm’s international arbitration practice, extending trade advisory into enforcement across both jurisdictions.

04 — Representative experience

Selected corridor matters.

  • CEPA · free zoneAdvised an India-based manufacturer establishing a UAE free-zone entity — invoicing from India and shipping to a mainland UAE customer — on whether the structure preserved India-UAE CEPA tariff eligibility; the client implemented the model and leveraged the benefit.
  • Rules of originAdvised an India-based pharmaceutical manufacturer on preferential access under the India-UAE CEPA for finished formulations, confirming the manufacturing process met the applicable rules of origin and preparing CEPA-compliant documentation and certificate-of-origin procurement.
  • Services exportAdvised a technology services company on structuring cross-border service delivery between India and the UAE to capture CEPA services-chapter benefits, covering entity positioning, contract structuring and coordination with the DGFT on certification and documentation.
05 — Cross-border questions

Trade across the corridor, answered.

What does the India–UAE CEPA change for trade across the corridor?
In force since May 2022, the India–UAE CEPA grants preferential tariff access for goods, market-access commitments for services, and investment and intellectual-property protections. For businesses trading between the two countries it is the primary instrument for tariff optimisation and market entry — provided the goods satisfy the Agreement’s rules of origin and the documentation is in order.
How are tariffs and customs treated when goods move between India and the UAE?
Preferential duty under the CEPA applies only where the product is correctly classified, satisfies the applicable rules of origin, and is supported by a valid certificate of origin. We advise on HS-code classification, value-addition and change-in-tariff-heading thresholds, and origin certification on both sides — coordinating with the DGFT and CBIC in India and UAE customs — so a claim withstands scrutiny rather than being denied at clearance.
How do you structure a supply chain across both India and the UAE?
CEPA benefits often turn on deliberate structuring — choice of jurisdiction, free-zone versus mainland positioning, invoice routing and the contractual architecture between entities. Our presence on both sides lets us structure entities, distribution and the flow of goods across the corridor at once, so the commercial model qualifies for preferential treatment and the eligibility holds before it is implemented.
What happens if customs deny preferential treatment, or a trade dispute arises?
Denial can mean standard duties, reassessment or penalties. We act on classification and origin disputes through administrative appeals and customs adjudication before the DGFT and CBIC, on trade-remedy proceedings, and on contractual and investor-protection claims under the relevant agreement — pursuing enforcement across the Indian and UAE jurisdictions in parallel where a matter touches both.

Insights on international trade →
06 — By jurisdiction

Prefer to start by jurisdiction?

The full India or UAE international-trade practice. Trade that spans both is run as a single relationship across the corridor.

India

International Trade — India

India-UAE CEPA structuring, rules of origin and customs & tariff advisory, trade compliance and trade remedies before the DGFT and CBIC, under the Customs Act 1962.

View the India practice

UAE

International Trade — UAE

The India-UAE CEPA and the UAE’s wider CEPA network, rules of origin, cross-border structuring, sector-specific advisory and customs disputes.

View the UAE practice

Not listed, or more complex?

Contact us

We act for clients in both jurisdictions through offices in the UAE and India.